Filing guidelines for DAC2-CRS - revenue.ie · Filing guidelines for DAC2-CRS These guidelines are designed to provide information in relation to DAC2-CRS Reporting in ... number

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Filing guidelines for DAC2-CRS

These guidelines are designed to provide information in relation to DAC2-CRS Reporting in Ireland.

While every effort is made to ensure that the information given in this guide is accurate, it is not a

legal document. Responsibility cannot be accepted for any liability incurred or loss suffered as a

consequence of relying on any matter published herein.

Last Updated: 25 June 2018

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Contents

1. SECTION 1: CUSTOMER REGISTERING FOR DAC2-CRS .................................................................... 3

1.1 Register a DAC2-CRS Reporting Obligation ............................................................................. 3

2. SECTION 2: AGENTS REGISTERING CLIENTS FOR DAC2-CRS ........................................................... 8

2.1 Registering an existing Client for a DAC2-CRS Reporting Obligation ...................................... 8

2.2 Agent linking to new Customers/Clients for Reporting Obligations ..................................... 17

3. SECTION 3 – CUSTOMER SUBMITTING DAC2-CRS RETURNS ........................................................ 25

3.1 Customer Submitting Nil DAC2-CRS Return .......................................................................... 25

3.2 Customer Submitting DAC2-CRS XML File ............................................................................ 30

3.3 Customer Submitting Online DAC2-CRS Form. ..................................................................... 33

4. SECTION 4 – AGENT SUBMITTING DAC2-CRS RETURNS ............................................................... 44

4.1 Agent Submitting Nil DAC2-CRS Return. ............................................................................... 44

4.2 Agent Submitting DAC2-CRS XML File ................................................................................... 49

4.3 Agent submitting online DAC2-CRS Form. ............................................................................ 53

5. APPENDIX I – ROS REGISTRATION & REPORTING ENTITY REGISTRATION .................................... 65

5.1 Register for ROS .................................................................................................................... 65

5.2 Register as a Reporting Entity ............................................................................................... 66

6. APPENDIX II – AGENT CREATING REPORTING ENTITY NUMBER ................................................... 67

6.1 Creating a Reporting Entity as an Agent ............................................................................... 67

7. APPENDIX III - SETTING SUB-USER PERMISSIONS ON ROS ........................................................... 76

8. APPENDIX IV – ISO COUNTRY CODES ............................................................................................ 80

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1. SECTION 1: CUSTOMER REGISTERING FOR DAC2-CRS

1.1 Register a DAC2-CRS Reporting Obligation

This step can only be completed once the Customer is registered for ROS. If the Customer is not

registered for ROS, refer to Appendix I, Section 5.1

If the Customer is only being registered with Revenue in order to file a DAC2-CRS report to fulfil their

DAC2-CRS Reporting Obligations (i.e. they do not have a tax liability in Ireland, please refer to

Appendix I, Section 5.2 in order to obtain a Reporting Entity Number.

For queries relating to registering a Reporting Obligation, please contact Revenue’s VIMA (VIES,

Intrastat and Mutual Assistance) office:

Via MyEnquiries, selecting AEOI (Automatic Exchange of Information) and DAC2-CRS

Telephone at +353 42 9353337

Follow steps 1.1.1 to 1.1.10 to register a DAC2-CRS Reporting Obligation.

1.1.1 Log into ROS.

1.1.2 Under the “My Services” tab, select “Manage Reporting Obligations” from the list of

services on the left-hand side of the screen.

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1.1.3 Select “Register” opposite “DAC2 -CRS”.

1.1.4 Enter the registration date in the format DD/MM/YYYY (i.e. current date) and click “Add To

Your Requests”.

Note: The date entered must not be later than current date.

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1.1.5 The registration request will be added to “Your Requests” on the right-hand side of the

screen. Click “Submit”.

1.1.6 Click “Sign and Submit”.

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1.1.7 The Customer will be redirected to the Sign & Submit screen. Enter the ROS Password and

click “Sign and Submit”.

1.1.8 The Customer will receive a ROS Acknowledgement and a Notice Number, which the

Customer may wish to print for their records. Click “OK”.

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1.1.9 The Customer will receive a new notification in the Revenue Record to confirm the

Customer has been registered for a DAC2-CRS Reporting Obligation. Click on the notice

number for confirmation of the registration.

1.1.10 The following notice will appear which the Customer may wish to print for their records.

AFTER COMPLETION OF THIS PROCESS, THE CUSTOMER SHOULD ALLOW UP TO 3 WORKING

DAYS FOR THE DAC2-CRS REPORTING OBLIGATION TO BE REGISTERED.

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2. SECTION 2: AGENTS REGISTERING CLIENTS FOR DAC2-CRS

This section is only relevant where the user of the system is an Agent. If the user of the system is a

Customer, please refer to Section 1 above.

2.1 Registering an existing Client for a DAC2-CRS Reporting Obligation

To link to an existing Tax Registration or Reporting Entity for whom you are not current Agents,

please refer to Section 2.2 - Agent linking to new Customers/Clients for Reporting Obligations




Telephone at +353 42 9353337

Follow steps 2.1.1 to 2.1.16 to register a DAC2-CRS Reporting Obligation.

2.1.1 Log into ROS.

2.1.2 Under the “Agent Services” tab, locate the Customer using Client Search or Client List.

Agent will be redirected to the “Client Services” tab for the relevant Customer.

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2.1.3 Select “Manage Reporting Obligations” from the list of services on the left-hand side of the

screen.

2.1.4 Click “Select Action” opposite “DAC2-CRS”.

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2.1.5 Select “Add and link to a new registration”.

This option is applicable to an Agent wishing to link to a current Customer/Client to manage a DAC2-

CRS Reporting Obligation.

2.1.6 The following screen will appear. Select “Confirm”.

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2.1.7 Enter the registration date in the format DD/MM/YYYY (i.e. current date) and click “Add To

Your Requests”.

2.1.8 The registration request will be added to “Your Requests” on the right-hand side of the

screen. Click “Submit”.

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2.1.9 Select “Generate Client Consent Letter” will generate a Consent letter in respect of the

registrations input for your client. This will be generated in PDF format. (This option is not

mandatory; a standard Agent Link Notification Form may be uploaded at the next stage).

This document opens in a separate browser for editing and saving to the Agent network/drive.

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2.1.10 Once completed, click “Next”.

2.1.11 To upload the completed Agent Link Notification Form on ROS, click “Choose File” and locate

the completed Agent Link Notification Form in the Agent network/drive. Tick the box “DAC2-

CRS” and click “Add Attachment”.

** Standard Agent link notification may also be uploaded **

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2.1.13 The Agent will be redirected to the Sign & Submit screen. Enter the ROS Password and click

“Sign and Submit”.

2.1.14 The Agent will receive a ROS Acknowledgement and a Notice Number which the Agent may

wish to print for their records. Click “OK”.

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2.1.15 The Agent will receive a new notification in the Client Revenue Record to confirm the

Customer has been registered for a DAC2-CRS Reporting Obligation. Click on the Notice

Number for confirmation of the registration.

2.1.16 The following notice will appear which the Agent may wish to print for their records.

AFTER COMPLETION OF THIS PROCESS, THE AGENT SHOULD ALLOW UP TO 3 WORKING DAYS

FOR THE DAC2-CRS REPORTING OBLIGATION TO BE REGISTERED.

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2.2 Agent linking to new Customers/Clients for Reporting Obligations

This section is to be used by Agents who wish to link to a Customer/Client to whom they are not

already linked on ROS to carry out DAC2-CRS Reporting Obligations. Please note that in the example

below, the Customer/Client is already registered on ROS for the DAC2-CRS Reporting Obligation. If an

Agent wishes to link to a Customer/Client and the Customer/Client is not already registered for the

DAC2-CRS Reporting Obligation, please refer to Section 2.1.

2.2.1 Agent logs onto ROS, access “Agent Services”.

2.2.2 Go to section “Manage Tax Registrations”.

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2.2.3 If the Agent wishes to register an existing Tax Registration for a Reporting Obligation, select

“Tax Registrations” radio button, followed by “Tax Type” (choose existing tax type for

Company), enter the “Tax Registration Number”, along with the “Name” and select

“Manage Reporting Obligations” from the drop-down menu. To complete this step, Click

“Manage”.

2.2.4 Alternatively, if the Agent wishes to register an existing Reporting Entity for a Reporting

Obligation, select the “Reporting Obligations” radio button, followed by the “Reporting

Obligation Type”, enter the “Registration Number”, followed by the “Name”, and then

select “Manage Reporting Obligations” from the drop-down menu. To complete this step,

Click “Manage”.

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2.2.5 Under Registration Options, click “Select Action” and “Link only to an existing registration”.

This option is applicable to an Agent wishing to link to a Customer/Client they are not currently linked

to on ROS is order to manage a DAC2-CRS Reporting Obligation.

2.2.6 Click “Confirm”.

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2.2.7 Click “Submit”.

2.2.8 Click “Generate Client Consent Letter”, this action generates a letter for signing. Download

and save for editing. (This option is not mandatory; a standard Agent link notification form

may be uploaded at the next stage).

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2.2.9 Select “Choose File” and upload the letter generated (or standard Agent Link Notification

Form). Tick DAC2-CRS and click “Add Attachment”.


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2.2.11 Allow up to 3 working days to update on ROS.

2.2.12 The Agent will receive a new notification in the Client Revenue Record to confirm the Agent

link. Click on the Notice Number for confirmation of the registration.

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FOR THE DAC2-CRS REPORTING OBLIGATION TO BE REGISTERED.

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3. SECTION 3 – CUSTOMER SUBMITTING DAC2-CRS RETURNS

The following section details how Customers upload DAC2-CRS returns on ROS.

Section 3.1 details uploading Nil DAC2-CRS returns, Section 3.2 details uploading XML files, Section

3.3 details using DAC2-CRS online forms.

Customers may also upload a Nil return via XML. Please refer to OECD issued CRS schema:

http://www.oecd.org/ctp/exchange-of-tax-information/standard-for-automatic-exchange-of-

financial-account-information-in-tax-matters-second-edition-9789264267992-en.htm

3.1 Customer Submitting Nil DAC2-CRS Return

3.1.1 Customer logs on to ROS, under “Upload Form(s) Completed Off-Line” select “DAC2-CRS”

from the drop-down list. Click “Upload Return”.

http://www.oecd.org/ctp/exchange-of-tax-information/standard-for-automatic-exchange-of-financial-account-information-in-tax-matters-second-edition-9789264267992-en.htm


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3.1.2 Click “Submit Nil Return”.

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3.1.3 Information for the Nil return will be auto generated from registration as shown below.

Select “Address CountryCode” from the drop down list. (This is a mandatory field). Tick “I

wish to submit a nil-return based on the above details”. Click “Submit”.

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3.1.4 Enter Password, click “Sign and Submit”.

3.1.5 The following confirmation screen is shown, Click “Go to ROS” to return to check Revenue

Record.

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3.1.6 The Customer will receive a new notification in the Revenue Record to confirm they have

submitted a DAC2-CRS Nil Return. Click on the Notice Number for confirmation of the Nil

Return submitted.

3.1.7 Click “Close” to return to Revenue Record.

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3.2 Customer Submitting DAC2-CRS XML File

For efficient processing DAC2-CRS XML files should have a file size of 10MB per submission with a

maximum file size of 30MB. A file size of greater than 30MB will be rejected by ROS.

3.2.1 Customer logs on to ROS, under “Upload Form(s) Completed Off-Line”, select “DAC2-CRS”

from the drop-down list. Click “Upload Return”.

3.2.2 Click “Add File”, select file from computer storage. Enter ROS Password and click “Upload

File”.

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3.2.3 The following confirmation screen appears. Click “Finished”. The Customer is directed back

to My Services page.

3.2.4 The Customer will receive a new notification in their Revenue Record to confirm the

successful file submission. Click on the Notice Number for confirmation of the file upload.

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3.2.5 Click “Close” to return to My Services page.

3.2.6 ROS uses real time validation, files are validated at upload and are reflected in the Revenue

Record.

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3.3 Customer Submitting Online DAC2-CRS Form1.

DAC2-CRS online form provides for a maximum of 50 Account Reports, multiple submissions of DAC2-

CRS online form are acceptable.

The form may be saved and edited at a later stage.

Mandatory fields are marked with a red *

3.3.1 Customer logs on to ROS, under “Complete a Form On-Line” select “DAC2-CRS” from the

dropdown list. Click “Submit”.

3.3.2 Complete Step 1-3, click “Continue” to go to next step.

1 Refer to OECD material for instructions on completing fields

http://www.oecd.org/ctp/exchange-of-tax-information/standard-for-automatic-exchange-of-financial-account-

information-in-tax-matters-second-edition-9789264267992-en.htm



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3.3.3 Step 1:

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3.3.4 Step 2:

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3.3.5 Step 3:

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3.3.6 Additional payment may be added by clicking “Add Payments”.

3.3.7 Enter additional information. Click “Next”.

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3.3.8 Enter Password and click “Sign and Submit”.

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3.3.9 Click “Go to ROS” to return to My Services page.

3.3.10 The Customer will receive a new notification in their Revenue Record to confirm the

successful return submission. Click on the Notice Number for confirmation of the return

submission.

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3.3.11 Click “Close” to exit and return to Revenue Record screen.

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4. SECTION 4 – AGENT SUBMITTING DAC2-CRS RETURNS

4.1 Agent Submitting Nil DAC2-CRS Return.

4.1.1 Agent logs on to ROS search for Client using Client Search or Client List.

4.1.2 In the section marked “Upload Form(s) Completed Off-Line”, select DAC2-CRS from the

dropdown list and click “Upload Return”.

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4.1.3 Click “Submit Nil Return”.

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4.1.4 Information for the Nil return will be auto generated from registration as shown below.

Select “Address CountryCode” from the drop down list. (This is a mandatory field). Tick “I

wish to submit a nil-return based on the above details”. Click “Submit”.

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4.1.5 Enter ROS Password and click “Sign & Submit”.

4.1.6 Click “Go to ROS” to return to Client Services page.

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4.1.7 The Agent will receive a new notification in the Revenue Record to confirm they have

submitted a DAC2-CRS Nil Return. Click on the Notice Number for confirmation of the Nil

Return submitted.

4.1.8 Click “Close” to return to Revenue Record.

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4.2 Agent Submitting DAC2-CRS XML File

For efficient processing DAC2-CRS XML files should have a file size of 10MB per submission with a

maximum file size of 30MB. A file size of greater than 30MB will be rejected by ROS.

4.2.1 Agent logs on to ROS search for Client using Client Search or Client List.

4.2.2 In the section marked “Upload Form(s) Completed Off-Line”, select DAC2-CRS from the

dropdown list and click “Upload Return”.

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4.2.3 Click “Add File”, select file from computer storage. Enter ROS password and click “Upload

File”.

4.2.4 The following confirmation screen appears. Click “Finished”. The Agent is directed back to

Client Services page.

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successful file submission. Click on the Notice Number for confirmation of the file upload.

4.2.6 Click “Close” to exit and return to Revenue Record screen.

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4.2.7 ROS uses real time validation, files are validated at upload and are reflected in the Revenue

Record.

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4.3 Agent submitting online DAC2-CRS Form2.

DAC2-CRS online form provides for a maximum of 50 Account Reports, multiple submissions of DAC2-

CRS online form are acceptable.

The form may be saved and edited at a later stage.

Mandatory fields are marked with a red *

4.3.1 Agent logs on to ROS, search for Client using Client Search or Client List.

2 Refer to OECD material for instructions on completing fields

http://www.oecd.org/ctp/exchange-of-tax-information/standard-for-automatic-exchange-of-financial-account-

information-in-tax-matters-second-edition-9789264267992-en.htm



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4.3.2 Under “Complete a Form On-Line” Agent selects “DAC2-CRS” from the dropdown list. Click

“Submit”.

4.3.3 Complete Step 1-3, click “Continue” to go to next step.

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4.3.4 Step 1:

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4.3.5 Step 2:

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4.3.6 Step 3:

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4.3.7 Additional payment may be added by clicking “Add Payments”.

4.3.8 Enter additional information. Click “Next”.

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4.3.9 Agent enters Password and clicks “Submit”.

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4.3.10 Click “Go to ROS” to return to Client Services page.


successful return submission. Click on the Notice Number for confirmation of the return

submission.

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4.3.12 The following notice appears which the Agent may wish to print for their records. Click

“Close” to return to Revenue Record.

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5. APPENDIX I – ROS REGISTRATION & REPORTING ENTITY

REGISTRATION

5.1 Register for ROS

This step is only relevant if the Customer is not already registered for ROS.

The Customer must register for ROS using the Tax Registration Number provided by Revenue. If the

Customer does not have a Tax Registration Number but has a DAC2-CRS Reporting Obligation in

Ireland please see Section 5.2 in order to obtain a Reporting Entity Number.

Details on how to register for ROS are available on the Revenue website (www.revenue.ie).

For queries relating to ROS please contact the Revenue ROS Technical Helpdesk:

E-mail at [email protected]

Telephone at 1890 201 106, International customers may contact via the email address

above or call +353 1 702 3021

http://www.revenue.ie/

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5.2 Register as a Reporting Entity

This is a Customer that is only being registered with Revenue in order to file reporting obligations (i.e.

they have no tax liability in Ireland).

If the Customer does not have a Tax Reference number and is not registered for ROS, but is obliged

to fulfil a DAC2-CRS Reporting Obligation, the Customer must register with Revenue as a ‘Reporting

Entity’. This process should not be confused with a Tax Registration. Where a Customer registers as

a Reporting Entity, it will only be able to fulfil its DAC2-CRS Reporting obligations, that is, it is not

required to file tax returns e.g. Corporate Tax returns.

In order to register as a reporting Entity, the Customer must contact VIMA on +353 42 9353337 or

via MyEnquiries, selecting AEOI (Automatic Exchange of Information) and DAC2-CRS. The Customer

will be issued with a Reporting Entity Registration Number, which will be in the format of 7 digits

followed by 2 letters (e.g. 1234567AA).

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6. APPENDIX II – AGENT CREATING REPORTING ENTITY NUMBER

6.1 Creating a Reporting Entity as an Agent

A Reporting Entity is created only in cases where the Customer has no tax liability in Ireland, but

needs to register with Revenue in order to fulfil their reporting obligations.

If the Customer does not have a Tax Reference Number and is not registered on ROS but is obliged

to register on ROS to fulfil a DAC2-CRS Reporting Obligation, the Agent must register the Customer

with Revenue as a ‘Reporting Entity’. This process should not be confused with a Tax Registration.

Where a Customer is registered as a Reporting Entity, the Customer will only be able to fulfil its

DAC2-CRS Reporting obligations, that is, the Customer is not required to file tax returns e.g.

Corporate Tax returns. Where a Client already has an Irish Tax Registration Number or Reporting

Entity Number, this option should not be used as it will create duplicate filing obligations.

When an Agent is registering a Customer as a Reporting Entity for DAC2-CRS Reporting purposes, it is

possible for an Agent to register a DAC2-CRS Reporting Obligation at the same time. The process is

set out in steps 6.1.1 to 6.1.12 below.

For queries relating to ROS please contact the ROS Technical Helpdesk:

Email at [email protected]


above or call +353 1 702 3021




Telephone at +353 42 9353337

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6.1.1 Log into ROS.

6.1.2 On the “Agent Services” tab, select “Register New Reporting Customer” on the bottom

right-hand corner of the screen.

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6.1.3 Select “DAC2-CRS Reporting Obligation” and click “Next”.

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6.1.4 Enter the required details for the Customer. Click “Next”.

6.1.5 Enter the registration date (current date) in the format DD/MM/YYYY and click “Next”.

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6.1.6 Select “Generate Client Consent Letter”, once completed click “Next”.

When the Generate Client Consent Letter button is selected, a pdf document is

downloaded for completion.

** Standard Agent Link form may also be used **

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6.1.7 To upload the completed Agent Link Notification Form on ROS, click “Browse” and locate the

completed Agent Link Notification Form in the Agent network/drive. Select the box “DAC2-

CRS” and click “Add Attachment”.


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6.1.9 The Agent will be redirected to the Sign & Submit screen. Enter the ROS Password and click

“Sign and Submit”.

6.1.10 The Agent will receive a ROS Acknowledgement and a Notice Number, which the Agent may

wish to print for their records. Click “OK”.

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6.1.11 The Agent will receive a new notification in the Client Revenue Record to confirm a DAC2-

CRS Reporting Entity registration. Click on the Notice Number for confirmation of the

registration.



FOR THE DAC2-CRS REPORTING ENTITY TO BE REGISTERED.

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7. APPENDIX III - SETTING SUB-USER PERMISSIONS ON ROS

This section details how to allow registration permissions on a ROS user sub certificate for DAC2-CRS

Reporting Obligations.

Instructions for creating new sub-users are available here:

https://www.ros.ie/helpcentre/help.html#/?a=gettingStarted/registering-for-ros

Please contact the ROS Technical Helpdesk if further assistance is required:

Email at [email protected]


above or call +353 1 702 3021

7.1 ROS Administrator logs onto ROS.

7.2 Click on “Admin Services”.

https://www.ros.ie/helpcentre/help.html#/?a=gettingStarted/registering-for-ros

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7.3 Select the individual’s name and click “Revise”.

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7.4 Select the Reporting Obligation and tick File.

Ensure reporting obligation is selected to enable filing.

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7.5 Select Yes under “Submit Registration”. Click “Confirm”.

The following screen confirms permissions.

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8. APPENDIX IV – ISO COUNTRY CODES

The following is a table of ISO country codes to be used for the dependant territories of EU Member

States.

ResCountryCode / Address

CountryCode

FR Guadeloupe FR

French Guiana FR

Martinique FR

Réunion FR

Saint-Martin FR

Mayotte FR

Saint-Barthélemy BL

NL Bonaire BQ

Sint Eustatius BQ

Saba BQ

Aruba AW

Curacao CW

Sint-Maarten SX

ES Canary Islands ES

UK Gibraltar GI

PT Azores PT

Madeira PT

FI Åland Islands FI

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Filing guidelines for DAC2-CRS - revenue.ie · Filing guidelines for DAC2-CRS These guidelines are designed to provide information in relation to DAC2-CRS Reporting in ... number